IHT217 - Claim to transfer unused nil rate band for excepted estates

Last EFIS release: 7/2022 (January 2022)

Form status: New/Amended

HMRC have released new and updated versions of the following forms as a result of the government announcement regarding changes to the reporting regulations for most non-taxpaying estates. The changes apply to deaths on or after 1st January 2022 and mean that most non-taxpaying estates will no longer have to complete an Inheritance Tax (IHT) form to obtain probate, or in Scotland, confirmation. Qualifying 'excepted estates' will instead only be required to provide three IHT estate values and make two simple declarations on the probate or confirmation application. Taxpaying estates where IHT is due are not affected by the changes.

For deaths before 1 January 2022 the existing rules will continue to apply, and the forms have been updated accordingly. There will be a period of 'cross-over' for deaths on or before 31st December 2021 and deaths on or after 1st January 2022, so a customer will need to select the IHT form that is specific to the date of death so that they follow the correct procedure.

All forms are available for immediate use.

For details of field amendments please go to: support.oyezforms.co.uk/fieldchanges

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